790099 ÷ 40 
We want to figure out the number of times 790099 can be divided by 40.

Going ahead to step 1:
7 divided by 40 is 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Take the next digit (9) from the dividend and append it to 7, then repeat: 79 / 40

Going ahead to step 2:
When dividing 79 by 40, we get 1 with a remainder of 39.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 40 from 79 leaves us with 39.
Include the next digit (0) from the dividend after 39, then repeat: 390 / 40

On to step 3:
390 divided by 40 is 9 with a remainder of 30.
Put 9 as the next digit of the answer. 
Result so far: 19.0
If we subtract 360 from 390, we get 30.
Fetch the next digit (0) from the dividend, attach it to 30 and continue: 300 / 40

Advancing to step 4:
300 divided by 40 is 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 197.0
Subtract 280 from 300 to get 20.
Bring next digit (9) of the dividend behind the 20 and repeat the process: 209 / 40

Let's proceed to step 5:
40 can be fit into 209 5 times, resulting in a remainder of 9.
Use 5 as the next digit of our solution. 
Result so far: 1975.0
Subtract 200 from 209 to get 9.
Fetch the next digit (9) from the dividend, attach it to 9 and continue: 99 / 40

Let's proceed to step 6:
40 goes into 99 2 times with a remainder of 19.
The number 2 becomes the next digit in our result. 
Result so far: 19752.0
Subtracting 80 from 99 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 7:
40 goes into 190 4 times with a remainder of 30.
Write down 4 as next digit of the result. 
Result so far: 19752.4
Deduct 160 from 190 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 19752.47
Deduct 280 from 300 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 19752.475
Subtracting 200 from 200 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 19752.475
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 19752.475
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 19752.475, with a leftover of 0.0.